April 20, 1998
CLA-2-34:RR:NC:SP:236 C86286CATEGORY:CLASSIFICATIONTARIFF NO.:3406.00.0000
Ms. Rosy Curbelo
Almacenes Pitusa, Inc.
P.O. Box 839
Hato Rey Station
San Juan, PR 00919-0839RE: The tariff classification of candles from China.
Dear Ms. Curbelo:
In your letter dated March 26, 1998, you requested a tariff classification ruling.
The candles to be imported are as follows:
1. Item #H-74-Q-9950 consists of a gold colored pillar candle molded in the shape of a five point star. The candle measures 6 inches in height and is packaged in a polybag tied with a red bow.
2. Item #H-74-Q-9696 consists of a pillar candle decorated with embossed gold cherubs with gold trim. The candle, which will be imported in four styles, measures 6" in height by 2" in diameter and is shrink wrapped in plastic.
3. Item #H-74-Q-8403 consists of a pearlized pillar candle which is decorated with glitter and embossed with cherubs. The candle, which will be imported in two styles: Cherub with Arrow and Cherub with Trumpet, measures 4" in height by 3" in diameter and is packaged in a polybag tied with a gold bow.
4. Item #H-74-Q-9354 consists of a gold colored candle molded in the shape of a cherub. The candle, which measures 4-1/2" in height, will be imported in four styles.
5. Item #H-74-Q-8061 consists of a candle molded in the shape of Santa Claus. The candle, which measures 3-1/2" in height, will be imported in four styles: Santa with Trumpet, Santa with Candle, Santa with Clown and Gifts, and Santa with Bear and Gold Star.
The applicable subheading for the above described candles will be 3406.00.0000, Harmonized Tariff Schedule of the United States, which provides for Candles, tapers and the like. The rate of duty will be 1.2% ad valorem.
The Department of Commerce has determined that petroleum wax candles in the following shapes: tapers, spirals, and straight-sided dinner candles; rounds, columns, pillars, votives; and various wax-filled containers are within the scope of the antidumping duty order on petroleum wax candles from China. In addition, the Department of Commerce has determined that candles molded in the form of certain identifiable objects are not within the scope of the antidumping duty order on petroleum-wax candles from China. In our opinion, sample candle Item #H-74-Q-9950 is within the scope of the antidumping duty order and Items #H-74-Q-9354 and #H-74-Q-8061 are not within the scope of the antidumping duty order. We would require that you submit samples of Items #H-74-Q-9696 and #H-74-Q-8403 to determine whether or not they are within the scope of the antidumping duty order.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist V. Gualario at 212-466-5744.
Sincerely,
Robert B. Swierupski